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THE INTEGRATED GOODS AND SERVICES TAX ACT
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.  (2) It shall extend to the whole of India except the State of Jammu and Kashmir. (3) It shall come
2. In this Act, unless the context otherwise requires,––  (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) &lsqu
3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.
4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the prop
5.  (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, exc
6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolute
7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two dif
8. (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treat
9. Notwithstanding anything contained in this Act,–– (a) where the location of the supplier is in the territorial waters, the location of such supplier; or (b) where the place
10. (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,–– (a) where the supply involves movement of goods, w
11. The place of supply of goods,–– (a) imported into India shall be the location of the importer; (b) exported from India shall be the location outside India.
12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in I
13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is o
14. (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier
15. The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescr
16. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) supply
17. (1) Out of the integrated tax paid to the Central Government,–– (a) in respect of inter-State supply of goods or services or both to an unregistered person or to a registe
1[17A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and Services Tax Act or the Union Territory Goods and
18. On utilisation of credit of integrated tax availed under this Act for payment of,–– (a) central tax in accordance with the provisions of sub-section (5) of section 49 of the Ce
19. (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted
20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,–– (i) scope of supply; (ii) composit
21. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiat
22. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the
23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
24. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be, after it is made or issue
25. (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Offi